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Home My WebLink About20100977.tiff RESOLUTION RE: APPROVE PETITIONS FOR ABATEMENT OR REFUND OF TAXES- DIRECTV, INC. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 10th day of May, 2010, at which meeting there were present the following members: Chair Douglas Rademacher, and Commissioners Sean P. Conway and William F. Garcia,with Commissioners Barbara Kirkmeyer and David E. Long being excused, and WHEREAS, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County,with said Assessor, Christopher Woodruff, being present, and taxpayer DirecTV, Inc., not being present, and WHEREAS, the Board of County Commissioners has carefully considered the attached petitions, and is fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado,that the Board concurs with the recommendation of the Assessor and the petition be and hereby is, approved, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED ABATEMENT TAX VALUATION OR REFUND YEAR $189,644.00 $15,101.55 2007 $302,865.00 $24,607.84 2008 $201,288.00 $16,094.20 2009 5kAk G c Y-15 g, Pd. ] 2010-0977 �� AS0075 TAX ABATEMENT PETITIONS- DIRECTV, INC. PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 10th day of May A.D., 2010. BOARD OF COUNTY COMMISSIONERS WELD CO7. COLORADO ATTEST: ji r4 9X _ ��.� .' J : ougla= Radema: er, Chair Weld County Clerk to the ' e% ( O�iv XCUSED Barbara Kirkmeyer, Pro-Tern Deputy Clerk . the Board �� I y Sean erfr Conway C APP ED AS ORM:l ' / mia Cou Attorney EXCUSED David E. Long Date of signature: 4P D/() 2010-0977 AS0075 LOIOJu 10 2: 15 r ' PETITION FOR ABATEMENT OR REFUND OF TAXES vlw I G A II: 5'I 07609 _ orb County: Date Received Weld County Assessor (Use Assessor's or Commissioners'Date Stamp) 44�lo- 1t 17 ;d ve. PO Box 758 Section I. (Greeley, CO 80632-0758 • Date: q 0 Month Day Year DEC 1 4 2009 Petitioner's Name: DIRECTV,INC WELD wvP4'I Y ASSESSOR Petitioner's Mailing Address: CA/LA2/A130 GREELEY. COLORADO 2250 E.IMPERIAL HIGHWAY EL SEGUNDO,CA 90245 _ t ��(77( ,�//p/ City or Town _ •_,N Code SCHEDULE O PARCEL UMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY lee Attached Various Locations Petitioner states that the taxes assessed against the above property for property tax year(s)113°7 and are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) S�'�n1iy1;1e rSCi)ttl p, cc hpk ) dc4,x,t prG( r h a loo:u 1< 1 'v4 t1 l ' IiaL 11--)Cur) ga5C, IS -C. ttrY't4 CAN crrl,rt }t: art,(kG'r,tS n H r I>ib itr, t 1, to h) IX K iic:L kvlllj ail, l_Or 1jt �;G � ) �11. mom,' -etYs lkV' ird I / � ( ( IltIIL'�C C) 4rIJ 1C i L,L .( U. A'-(if�I ;Lc l-L.w1I ; T-3GSu'I HK,1 k 1 (-i I -P, = L%% ( Lo1c, A tit, !CU 7 ) , Petitioner's estimate of value: $ (aDO7 ) and $ ( ) Value Year Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, is true, correct, and complete. y CIO )1(C4 —07SS Daytime Phone Number(- etitioner's Signatur By Daytime Phone Number( Agent's Signature' *Letter of agency must be attached when petition is submitted by an agent. If the board of county commissioners,pursuant to section 39-10-114(1),or the property tax administrator,pursuant to section 39-2-116,denies the petition for refund or abatement of taxes in whole or in part,the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S. Section II: Assessor's Recommendation //WV�� (For Assessor's Use Only) aid-WA-�`-'-' (Tax Year b� -7 Tax Year Actual 2049 030 7/_ gee/ Corrected Actual Assessed Tax Original 74o 3,5 Z�,03o Ma `I(H'•Q ! Corrected 5104g9 I4t38(e 1302 .91 ....-.cnat::rd ly 53 81 4I j tad55 Assessor recommends approval as outlined above. No protest was filed for the year(s): or (If a protest was filed,please attach a copy of the NOD.) Assessor recommends denial for the following reason(s): (u4)� Asses or's Deputy Assessor' gnature 15-DPT-AR No.920-66/06 2010-0977 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor,as appropriate,within six months of the date of filing such petition, §39-1-113(1.7),C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$1,000) The commissioners of County authorize the assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), C.R.S. The assessor and petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assessed Tax Original Corrected _. AbatelRefund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the county treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS, The County Commissioners of County, State of Colorado, at a duly d lawfully called regular meeting held on / / , at which meeting there were present the followi members: Month Day Year with notice of such meeting and an opportunity to be present having been given to the tax yer and the Assessor of said County and Assessor (being resent--not present) and Name petitioner (being present--not prese ), and WHEREAS, The said Name County Commissioners have carefully considered the within petition, and fully advised in relation thereto, NOW BE IT RESOLVED, That the Board (agrees--does not agree) ' the recommendation of the assessor and the petition be (approved--approved in part--denied)with abatement/refund as follows: . Year Assessed Value Taxes Abate/Refun Year Assessed Value Taxes Abate/Refund Se 4166 fileifF Chairperson of the Board of County Commissioners'Signature County Clerk and Ex-officio Clerk of the Board of County Commissioners in and for the aforemention county, do hereby certify that the above and foregoing order is truly copied from the. record of the proceedin of the Board of County Commissioners. IN WITNESS WH EOF, I have hereunto set my hand and affixed the seal of said County this day of , Month Year County Clerk's or Deputy County Clerk's Signature No . Abatements greater than$1,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$1,000) T• -c ion • e Board of County Commissioners, relative to the within petition, is hereby �■ :•p,.•r ■ Approved in part$ Deniedtfor the 'II wing reason(s):\A( Secretary's Si atu Pr Tax Adm nistrstor' n Urfa Date 15-D -A No.920-66/06 ATTACHMENT TO PETITION FOR ABATEMENT OR REFUND OF TAXES DIRECTV, INC. DIRECTV, Inc.petitions for an abatement or refund of property taxes levied with respect to personal property owned by DIRECTV, Inc. that is exempt from property taxes under Article X, Section 3(1)(c) of the Colorado Constitution and section 39-3-119 of the Colorado Revised Statutes. Those sections provide an exemption from property taxes for inventories of merchandise and materials and supplies that are held for consumption by a business or are held primarily for sale, as defined in the manuals promulgated by the Property Tax Administrator. The manuals promulgated by the Property Tax Administrator provide that the exemption applies to any personal property with an acquisition cost of $250 or less. The exemption was applied to set top boxes owned by a satellite television service provider and leased to customers in EchoStar Satellite, L.L.C. v. Arapahoe County Board of Equalization, 171 P.3d 633 (Colo. App. 2007). DIRECTV, Inc. is a satellite television service provider that owns set top boxes and leases them to customers. DIRECTV, Inc. reported all of its set top boxes on its personal property declaration schedules. The acquisition cost of many set top boxes is $250 or less, and those set top boxes are exempt from property taxes under the authority cited above. Therefore, DIRECTV, Inc. is entitled to an abatement or refund of the property taxes levied with respect to the exempt set top boxes. Attached to the Petition for Abatement or Refund of Taxes is a list of set top boxes owned by DIRECTV, Inc., accumulated by city, zip code, acquisition year, and type. The list shows the acquisition cost and actual value for those set top boxes, as originally reported on the personal property declaration schedules filed by DIRECTV, Inc. In those personal property declaration schedules,DIRECTV, Inc. reported as the acquisition cost of each set top box(regardless of type)the average acquisition cost of all set top boxes(regardless of type)placed in service during the year of acquisition. That acquisition cost is shown in the"Original (As Filed)" portion of the list. Since different types of set top boxes have different acquisition costs,the "Revised" portion of the list shows as the acquisition cost of each set top box the average acquisition cost of all set top boxes of that specific type placed in service during the year of acquisition. Only those set top boxes with an acquisition cost of$250 or less are excluded from the revised calculation of the actual value of taxable personal property(shown in the"Restated FMV" column). In addition,the"Revised" portion of the list applies the correct percent good table in calculating actual value,rather than the percent good table in place in prior years,which was incorrectly used in calculating the actual value originally reported on the personal property declaration schedules filed by DIRECTV, Inc. The difference between the actual value assigned to the personal property of DIRECTV, Inc.by the County Assessor and the actual value of taxable set top boxes, as shown at the bottom of the"Restated FMV" column,represents the excess actual value assigned to DIRECTV, Inc. The property taxes levied against that excess actual value should be abated or refunded. The actual value of personal property owned by DIRECTV, Inc. was assigned to specific schedules by the County Assessor and not by DIRECTV, Inc. Attached to the Petition for Abatement or Refund of Taxes is a list of schedule numbers to which personal property owned by DIRECTV,Inc. was assigned by the County Assessor. This list may be incomplete,because DIRECTV, Inc. does not necessarily have a complete record of all schedule numbers to which personal property owned by DIRECTV, Inc. was assigned by the County Assessor. CO 2007-2009 Assessed Values Year County Acct# 2007 WELD 2007 Total 12/10/2009 10:19 AM K:\DATA\common\PROPERTY\SAM\Colorado Exempt.PP\Data Files\ CO 2007-2009 Assessed Values.xls\County-City-Acct > 0 0 0 0 0 0OO 0 0 0 0 0 0 0 N O O Q O) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0 N O O N 0 0 0 O O O O O O O Y) O O M O O r O O O O N n m O O M O O N 0 0 0 0 0 0 0 0 LL O O N O O O 0 o 0 0 O 0 O o 0 O M O O O M o 0 0 N O O 0 0 0 0 0 0 0 0 0 0 0 M O O 0 O .° MV N Q 0 0 Q m N M V 0 NN M 0 q dr r LLO'' ng w n a N N e e a e 0 e N N o e a e e o o N o v e e e 0 N N N e e e e a e e o 0 o v e e e e e e e e N o 0 0 0 0 0 E Q O O M1 I� N N N O O O N N N VO) O r VO] N 0 YOI m O r N N N f� r O O) (O n O m m m m 1� F 0 0 0 O 0 N 0 N O O • d V 0 0 m M 0 0 m I° m 0 0 0 0 N N N 0 m I° N c r IL QO Q N O O r O O O O O O O O O N O O m 0. O 0 0 0 0 O 0. 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W � a EL;IN. o YtI�, L L�� a ,— In C-' c 1 rm.m..,mm.,,, O C ' N -O ON O a vt S o Cr'a Q L U r (11 PETITION FOR ABATEMENT OR REFUND OF TAXES a53 tppg�to Received WELD COUNTY ASSESSOR F 2: { (47 se Assessors or Commissioners'Date Stamp) 1400 North 17th Avenue 'juN il:- i u PO Box 758 Ise complete Section I only. Greeley, CO 80632-0758 Month Day Year DEC 14 2009 Petitioner's Name: DIRECTV, INC Petitioner's Mailing Address:_ CA/LA2/A130 WELD COUNTY ASSESSCii 2250 EAST IMPERIAL HWY GREELEY, COLORADO City or Town EL SEGUNDO, CA 90245 - 03yE1'49:Ezt SCHED L OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY i i.'' - See attached Various Locations Petitioner states that the taxes assessed against the above property for the property tax year LOOP) are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additionaldl'J sheets if necessary.) M t J oa n.� ^ floefil Q i1.t V ,n Aloe 4,ec w!RiX , iaSD y.�.a_fl`-440.41% le. �w.ev�h 141 °Hi1 4 .��¢ {l,,¢F ii stn 7", yp 246 7� m,onu ao n124 nA 39-3-a9. 714 tu*o t4 fed ,%n Fie Sala tic v a„ Live (n/g9 3) 643 30 ao07)'• Petitioner's estimate of value: $ �'1 (_) Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits or statements„htt,been prepared or examined by me,and to the best of my knowledge,information and belief,is true,correct complete. } / l Sam C. Ang 12/11/2009 w + ''s C . r Daytime Phone Number Director,Taxes 4 Petitioner's Signature (310)964-0755 lDaytime Phone Number I 1 ''!E I i^{' I t i=a'Agent's Signature' "Letter of ag_i..,n¢1st be attached when petition Is submitted by an agent. If the board of county commissioners,pursuant to section 39-10-114(1).or the property tax administrator,pursuant to section 39-2-116,denies .the r{etition for rgfynd or.dement of taxes in whole or in part,the petitioner may appeal to the board of assessment appeals pursuant to the 4; J caifpr4v't(onsfr•Se4ibn3 25 within thirty days of the entry of any such decision,439-10-114.5(1).C.R.S. section II:_-, _, Assessor's Recommendation ? —; ., ax (For�r Assessor's Use Only) �`•.1-mod„" aF-:Fear Z�b Actual r7tAss/sseesssed Tax /n 4 Original 1)322 O31. u'7� •, 6� 'p"'a/��1 Corrected 5/7.302#6.5 I1 i D \ �3 D O 3J Abate/Refund/� '/ •f 84 sessor recommends approval as outlined above. � No protest was filed for the year: (If a protest was filed,please attach a copy of the NOD.) 1 I Assessor recommends denial for the following reason(s): Qaor,soep414W essor'sSig 15-OPT-AR No.92066/06 'n�^yI \` FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section Ill or Section IV must be completed) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7).C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to SI,000) The commissioners of County authorize the assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113(1.5),C.R.S. The assessor and petitioner mutually agree to the values and tax abatement/refund of: Tax Year Actual Assessed Tax Original Corrected Abate/Refund Note'The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the county treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessors Signature Date ♦ Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS,The County Commissioners of County,State of Colorado a duly and lawfully called regular meeting held on / / ,at which meeting there were prese a following members: Month Day Year with notice of such meeting and an opportunity to be present having given to the taxpayer and the Assessor of said County and Assessor (being present—not present)and Name petitioner (bein resent--not present),and WHEREAS,The said Name County Commissioners have carefully considered th thin petition,and are fully advised in relation thereto, NOW BE IT RESOLVED,That the Board(agrees oes not agree)with the recommendation of the assessor and the petition be(approved—approved in rt—denied))with an abatement/refund///�� '/ as follows: Year Assessed Value T es Abate/Refund /1.(j 4c!f / �„(— Chairperson of the e�Board dl/ooff County Jo {y Commissioners'Signature County Clerk and Ex-offido Clerk of the Board of County Commissioners in and for the aforeme oned county,do hereby certify that the above and foregoing order is truly copied from the record of the proce ngs of the Board of County Commissioners. IN WITNESS EREOF,I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature e: Abatements greater than$1,000 per schedule.per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$1,000) action of Board of County Commissioners,relative to r'the within petition,is hereby ❑ o Approved in part$ 1 1 Denis. for the fy r 'ng reason(s): •..),14:117 a .i1/'�✓'r. @Igo16 Secretary's Signature rerty Tax Ad nistrator's to ur Date 15-DPTie No.920-66/06 ATTACHMENT TO PETITION FOR ABATEMENT OR REFUND OF TAXES DIRECTV, INC. DIRECTV, Inc. petitions for an abatement or refund of property taxes levied with respect to personal property owned by DIRECTV, Inc. that is exempt from property taxes under Article X, Section 3(1)(c)of the Colorado Constitution and section 39-3-119 of the Colorado Revised Statutes. Those sections provide an exemption from property taxes for inventories of merchandise and materials and supplies that are held for consumption by a business or are held primarily for sale, as defined in the manuals promulgated by the Property Tax Administrator. The manuals promulgated by the Property Tax Administrator provide that the exemption applies to any personal property with an acquisition cost of $250 or less. The exemption was applied to set top boxes owned by a satellite television service provider and leased to customers in EchoStar Satellite, L.L.C. v.Arapahoe County Board of Equalization, 171 P.3d 633 (Colo. App. 2007). DIRECTV, Inc. is a satellite television service provider that owns set top boxes and leases them to customers. DIRECTV, Inc. reported all of its set top boxes on its personal property declaration schedules. The acquisition cost of many set top boxes is$250 or less, and those set top boxes are exempt from property taxes under the authority cited above. Therefore, DIRECTV, Inc. is entitled to an abatement or refund of the property taxes levied with respect to the exempt set top boxes. Attached to the Petition for Abatement or Refund of Taxes is a list of set top boxes owned by DIRECTV, Inc., accumulated by city, zip code, acquisition year, and type. The list shows the acquisition cost and actual value for those set top boxes, as originally reported on the personal property declaration schedules filed by DIRECTV, Inc. In those personal property declaration schedules, DIRECTV, Inc. reported as the acquisition cost of each set top box(regardless of type)the average acquisition cost of all set top boxes (regardless of type)placed in service during the year of acquisition. That acquisition cost is shown in the"Original(As Filed)"portion of the list. Since different types of set top boxes have different acquisition costs, the"Revised"portion of the list shows as the acquisition cost of each set top box the average acquisition cost of all set top boxes of that specific type placed in service during the year of acquisition. Only those set top boxes with an acquisition cost of$250 or less are excluded from the revised calculation of the actual value of taxable personal property(shown in the "Restated FMV" column). In addition,the"Revised"portion of the list applies the correct percent good table in calculating actual value,rather than the percent good table in place in prior years, which was incorrectly used in calculating the actual value originally reported on the personal property declaration schedules filed by DIRECTV,Inc. The difference between the actual value assigned to the personal property of DIRECTV, Inc.by the County Assessor and the actual value of taxable set top boxes, as shown at the bottom of the "Restated FMV"column, represents the excess actual value assigned to DIRECTV, Inc. The property taxes levied against that excess actual value should be abated or refunded. The actual value of personal property owned by DIRECTV, Inc. was assigned to specific schedules by the County Assessor and not by DIRECTV, Inc. Attached to the Petition for Abatement or Refund of Taxes is a list of schedule numbers to which personal property owned by DIRECTV, Inc. was assigned by the County Assessor. This list may be incomplete,because DIRECTV,Inc. does not necessarily have a complete record of all schedule numbers to which personal property owned by DIRECTV, Inc. was assigned by the County Assessor. CO 2007 -2009 Assessed Values Year County Acct# 2008 WELD P2349802 2008 WELD P2349902 2008 WELD P2350002 2008 WELD P2350102 2008 WELD P2350202 2008 WELD P2350302 2008 WELD P2350402 2008 WELD P2350502 2008 WELD P2350602 2008 WELD P2350702 2008 WELD P2350802 2008 WELD P2350902 2008 WELD P2351002 2008 WELD P2351102 2008 WELD P2351202 2008 WELD P2351302 2008 WELD P2351402 2008 WELD P2351502 2008 WELD P2351602 2008 WELD P2351702 2008 WELD P2351802 2008 WELD P2351902 2008 WELD P2352002 2008 WELD P2352102 2008 WELD P2352202 2008 WELD P2352302 2008 WELD P2507603 2008 WELD P3832207 2008 WELD P3832307 2008 WELD P3832407 2008 WELD P3832707 2008 WELD P3832807 2008 WELD P3833007 2008 WELD P3833207 2008 WELD P3833607 2008 WELD P3833707 2008 Total 12/10/2009 10:19 AM K:\DATA\common\PROPERTY\SAM\Colorado Exempt.PP\Data Files\ CO 2007-2009 Assessed Values.xls\County-City-Acct > 0 0 0 0 0 0 0 00 0 M o 0 N 0 o ry Q 0 0 0 0 0 0 O O 0 0 o O 0 o N 0 00 00 2 N m O 0 0 0 0 0 0 0 0 0 0 0 0 0 N 0 0 0 0 0 0 0 N 0 0 0 0 0 0 0 0 0 0 0 O LL 666666666466066060660066666660666600666666666666000666 N N 0 0 Q N 0 N 0 0 Q a 0 � m 0 r ✓ N N N A rt. 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Greeley, CO 80632-0758 Mom usy Year DIRECTV,INC C DEC 14 2009 A/LA2/A130 Petitioner's Name: 2250 E.IMPERIAL HIGHWAY Petitioner's Mailing Address: EL SEGUNDO,CA 90245 `PUELLr eWUNI Y ASSESSOF nizFrI..EY- COLORADO City or Town State Zip Code ) SCH D 9 L OR ARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY See attached - — Various Locations Petitioner states that the taxes assessed against the above property for the property tax year 2'OO1 I are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) CUP-Want Oat pz4,ma.P 0400-1 /d�...,l.o �cn.P JW tear a ,.n Were r:., r a.oe 94 t-o . e thh+ 1 ago w .w<t f C.c.s, •v4e e.., a;,l ta, A-r 13-4747%- nvar alo old Nwte, 39.3-mit 16; f ' o urea," E erfnT 6i192,4 Mc c v Car Igoe 171 p3'M' (coe2Atf aco7). Petitioner's a mate of value: $ �) Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits or statements-iris been prepared or examined-by me,and to the best of my knowledge,information and belief,is true,correc4t„and complete. Sam C.Ang 12/II/2009 Daytime Phone Number Director,Taxes .,.— Petitioner's Signature (310)964-0755 y Daytime Phone Number( 1 Agent's Signature' r 1117.1U I I 'Letter of agency must be attached when petition Is submitted by an agent. - n If the board of county commissioners,pursuant to section 39-10-114(1),or the property tax administrator,pursuant to section 39-2-116,denies the petition for refund or abatement of taxes in whole or in part,the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such derision,§39-10-114.5(1),C.R.S. ti''` III f y '';• J` L:.::3 Section II: r Assessor's Recommendation Soy CYt4Gf (For Assessor's Use Only) Tax Year Og Actual Assessed DA Original '.763. NI9(oO ZTr3'{ Corrected '57( 61Z EAU., 'Li Abate/R d ILLIA1,2DIi 2O1\ /1104 ZD / Assessor recommends approval as outlined above. No protest was filed for the year: (If a protest was filed,please attach a copy of the NOD.) El Assessor recommends denial for the following reason(s): /y�J / As eD putt'Assessor's lure 15-DPT-AR No.920-66/06 er FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor,as appropriate,within six months of the date of fling such petition,§39-1-113(1.7), Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$1,000) The commissioners of County authorize the assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113(1.5),C.R.S. The assessor and petitioner mutually agree to the values and tax abatement/refund of: Tax Year Actual Assessed Tax Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and tees associated with late and/or delinquent tax payments,if applicable. Please contact the county treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section Iv: Decision of the County Commissioners (Must be completed if Section Ill does not apply) WHEREAS,The County Commissioners of County,State of Colorado,a my and lawfully called regular meeting held on / / ,at which meeting there were present following members: Month Day Year with notice of such meeting and an opportunity to be present having been ' en to the taxpayer and the Assessor of said County and Assessor (being present—not present)and Name petitioner (being p ent—not present),and WHEREAS,The said Name County Commissioners have carefully considered the wi n petition,and are fully advised in relation thereto, NOW BE IT RESOLVED,That the Board(agrees not agree)with the recommendation of the assessor- and the petition be(approved—approved in pa enied)with an abatement/refund as follows: Year Assessed Value T s Abate/Refund �(yin_/�n! (� //�/��/��(`�/' erSbn o the oard of County Commissioners'Signature County Clerk and Ex-officio Clerk of the Board of County Commissioners in and for the aforem toned county,do hereby certify that the above and foregoing order is truly copied from the record of the proce ings of the Board of County Commissioners. IN WITNESS EREOF,I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature le: Abatements greater than$1,000 per schedule,per year,must be submitted in duplicate to the Properly Tax Administrator for review. Section v: Action of the Property Tax Administrator (For all abatements greater than$1,000) he action of the oard ofd County Commissioners,$ relative to the within petition,is hereby Apprrovvee in part [1 D9njed forth of reason(s): J� ( /0 Secretary's Signature operty Tax Administrator' 5 na re •' Date 15-DP -AR No.920-66/06 ATTACHMENT TO PETITION FOR ABATEMENT OR REFUND OF TAXES DIRECTV, INC. DIRECTV, Inc. petitions for an abatement or refund of property taxes levied with respect to personal property owned by DIRECTV, Inc. that is exempt from property taxes under Article X, Section 3(1)(c) of the Colorado Constitution and section 39-3-119 of the Colorado Revised Statutes. Those sections provide an exemption from property taxes for inventories of merchandise and materials and supplies that are held for consumption by a business or are held primarily for sale, as defined in the manuals promulgated by the Property Tax Administrator. The manuals promulgated by the Property Tax Administrator provide that the exemption applies to any personal property with an acquisition cost of $250 or less. The exemption was applied to set top boxes owned by a satellite television service provider and leased to customers in EchoStar Satellite, L.L.C. v. Arapahoe County Board of Equalization, 171 P.3d 633 (Colo. App. 2007). DIRECTV, Inc. is a satellite television service provider that owns set top boxes and leases them to customers. DIRECTV, Inc. reported all of its set top boxes on its personal property declaration schedules. The acquisition cost of many set top boxes is $250 or less, and those set top boxes are exempt from property taxes under the authority cited above. Therefore, DIRECTV, Inc. is entitled to an abatement or refund of the property taxes levied with respect to the exempt set top boxes. Attached to the Petition for Abatement or Refund of Taxes is a list of set top boxes owned by DIRECTV, Inc., accumulated by city, zip code, acquisition year, and type. The list shows the acquisition cost and actual value for those set top boxes, as originally reported on the personal property declaration schedules filed by DIRECTV, Inc. In those personal property declaration schedules,DIRECTV,Inc. reported as the acquisition cost of each set top box(regardless of type)the average acquisition cost of all set top boxes(regardless of type)placed in service during the year of acquisition. That acquisition cost is shown in the"Original(As Filed)"portion of the list. Since different types of set top boxes have different acquisition costs, the"Revised" portion of the list shows as the acquisition cost of each set top box the average acquisition cost of all set top boxes of that specific type placed in service during the year of acquisition. Only those set top boxes with an acquisition cost of$250 or less are excluded from the revised calculation of the actual value of taxable personal property(shown in the"Restated FMV" column). In addition,the "Revised"portion of the list applies the correct percent good table in calculating actual value, rather than the percent good table in place in prior years,which was incorrectly used in calculating the actual value originally reported on the personal property declaration schedules filed by DIRECTV, Inc. The difference between the actual value assigned to the personal property of DIRECTV,Inc.by the County Assessor and the actual value of taxable set top boxes, as shown at the bottom of the"Restated FMV"column, represents the excess actual value assigned to DIRECTV, Inc. The property taxes levied against that excess actual value should be abated or refunded. The actual value of personal property owned by DIRECTV,Inc. was assigned to specific schedules by the County Assessor and not by DIRECTV,Inc. Attached to the Petition for Abatement or Refund of Taxes is a list of schedule numbers to which personal property owned by DIRECTV,Inc. was assigned by the County Assessor. This list may be incomplete,because DIRECTV,Inc. does not necessarily have a complete record of all schedule numbers to which personal property owned by DIRECTV, Inc. was assigned by the County Assessor. CO 2007 -2009 Assessed Values Year County Acct# 2009 WELD P2349802 2009 WELD P2349902 2009 WELD P2350002 2009 WELD P2350102 2009 WELD P2350202 2009 WELD P2350302 2009 WELD P2350402 2009 WELD P2350502 2009 WELD P2350602 2009 WELD P2350702 2009 WELD P2350802 2009 WELD P2350902 2009 WELD P2351002 2009 WELD P2351102 2009 WELD P2351202 2009 WELD P2351302 2009 WELD P2351402 2009 WELD P2351502 2009 WELD P2351602 2009 WELD P2351702 2009 WELD P2351802 2009 WELD P2351902 2009 WELD P2352002 2009 WELD P2352102 2009 WELD P2352202 2009 WELD P2352302 2009 WELD P2507603 2009 WELD P3832207 2009 WELD P3832307 2009 WELD P3832407 2009 WELD P3832707 2009 WELD P3832807 2009 WELD P3833007 2009 WELD P3833207 2009 WELD P3833607 2009 WELD P3833707 12/10/2009 10:19 AM K:\DATA\common\PROPERTY\SAM\Colorado Exempt.PP\Data Files\ CO 2007-2009 Assessed Values.xls\County-City-Acct > O O O O O o O O O O O O O o O r a OO OO o OO O OO r o OO o O a n a r O O O O o o m O O O o O O O O O Y0) o 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 O 0 0 0 0 0 P 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O LL OddOOOOOdddaddrMadd6666666666666666666660666666666666 - 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U-' P 0 T Q 0 M r N r 0 M N 0 0 0 0 O r m0 N 0 Q W N m m r m N N r Q N m Q 000N Q m Q m O O r 0 Etc C O d O P 0 N 0 J N r N M N M N 0 0 O) m M m N r N O O r M N N r 0 h 0 0 0 M O N r M O) M W 0 Q Q O r > Q C .� U m 0 - r P (MO N W M N M N N W O N n IQO W W O W Q O O O N O Q M M n 0 N N O M N r M O r r N Q M r 0 V01 r r r 0 WO g d r O Q r M 00d M 0 N N 0 Q N 0 N 0 r r r M r 0 q O W p d N r r N r N f N M N O) Q N M 0 W d 0 o O • 6 q • 0 , C 0 0 0 0 0 0 0 0 m 0 Q M m m m m 0 0 m 0 m m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q r 0 0 0 0 0 0 0 0 0 N N 0 m m m m m m N m r O m m m 0 N N N N m m 0 0 m 0 m m 0 0 N 0 0 0 0 m N N N m 0 r N N 0 J mmm00000mmotmnnm00000000000mmm000000mmmmmom00tmmmmmmmmo O > nrrrr0000Orr00000Orrrr000000000Orr00000Orrr000r0000Orrrr0 Q C 0 P r N N m m N M P r M r 0 0 n P 0 N N r O r r N r P 0 N 0 0 N N r N N r M 0 r r Q N r r 0 0 m O m M 0 r P N Q Q Q N N M r r 0 ON O N r r N p t m N 0 Q N M 0 0 d ~ > > > > > > > > > d > OOH >OOHHH000> OOWWWW H > OOH > OOH >OHH > H>H > OOH > H > OHHHHUO >OOH > OOH > m O 2 S O 0 2 2 0 O 0 a a a 0 2 2 W O S S O O S S O 0 2 O OI O O 0 0 0 S S N O W O S O W O M a a O 2 2 O O S 2 O ❑ L+ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Z N N N N N N N N N N r N N N N N N N N 00000000000000000000000000000000000000000000000000000000 N N N N N N N N N N N N N N N N N N r N N N N N N N N N 0 1Q P Q Q P Q Q Q P Q Q Q Q Q Q 00 0 O 0 0 0 0 0 0 0 0 N N N N N N Q Q N N N N N N N N N N N CO M M M M M M M M M M M M M M M M M M M M M M M M M M M Q N N N N N N N N M M M M M M M M C 'R Q Q Q Q Q Q Q Q Q m m m m m 0 m m m 0 m 0 m m m m 0 0 W 0 W 0 0 W m 0 0 W m n n n r n n n r r n n r r r n n W W 0 0 0 0 0 m 0 m m 0 0 0 0 0 0 0 0 om o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 m m 0 0 0 0 0 m 0 0 0 0 0 0 0 0 0 0 m m m 0 m m m 0 0 m m W m 0 W 0 W W 0 m m W m m oO 0 0 0 0 0 0 o Ka g 5n 00000000 A } > > > > Y> >> > > > > > >> > > > > Y >> > >> > K K K K K K W Z Z Z Z Z Z Z Z Z Z Z on W W W W W W W W W W W W W W W W W W W W W w W W W W W W W O O O O O O O O J J J J J J J J. .. . . . . . .J J J J J J J J J J J J WWWWWWWW00000000000 a W W W W W W w W W W W W W W W W W W W W W W W W W W W W W> >>> > > > > W W W W W W W W W fW0IW 0 N 0 lW V0)N 0 N W N N O >p 32 W W W W W W W W W W W W W W W W W W W W W W W W W W W W W O O O O O O 0 0 K K K K K K K 0 0 0 0 0 0 0 0 0 0 0 >0 ce K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K K W W W W W W W W » 7 i» n» °' o o Corn' 000' o0 Oo oc 0' oo o 0' o 000 (70000 o oo o 000 0' 2522222222222222222 w A a c z 0 000000000000000000000000000000000000000000000000000000000 p c V J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J m 0 T W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W o n C 3333333333333333333333333333333333333333333333333 Nsag y100000000000000000000000000000000000000000000000000000000 y228 > 0 0 0 0 M N 0 00 00 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 00 0 O O O 0 0 N 0 0 0 0 0 0 0 q< 2 0 0 0 N N O O 0 0 0 r O O O O O O O O O O O O O O N r O O O Q O O O O O O O 0 W O O M O O O O LL O O O 0 N M O O N O O O 0 O O O O O O O O O O O O O m O O O O O r N O O O O O 0 O O O O O O O Q N O O O O O Q U-0. 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Q C N 0 0 M r CO O O r N O M r N m r r r N N M 0 0 P 0 r 0 M M 0 r 0 r r 0 0 P r M N O O Q N N N N O N 0 0 r 0 N r N N N r M C r P N C) 0 N r r N r r M rNr 0 P N r O r r OrrrrrNO r r r r r 0 a tr I I I I I I I I I I > > > > > > > > > > > 000I000 > 001- > 00I- > ❑ 01- > 0i- > OH > 000E > 00� 00> OF- >O0H > 0001- > I-00> O0 � > OO ow 2 2 W a a a 0 M =00 2 S W O I I W p X 0 O S O O 2 I w O S I w a a O S W O 2 2 0 O 2 2 0 O W a a O 2 2 W o 2 2 ✓ 0 0 0 00000000000000000000000000000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 t00000000000000000000000000000000000000000000000000000000 2 N N N r N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 0 O N N P P P P P P m m P P P P P P P M M M M M M M M M M M M P P P P Q P P Q Q Q Q P P 0 0 N 0 0 0 N M N P P P M M M n o 0) M M M M 0 N N P P Q P P P P P P P Q P Q P Q Q P P P P P P P P Y Y P Q Q P P P P Q P P P Q m o 0 0 0 o O O o 0 o 0 o 0 o 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 o a o 0 0 0 0 0 0 0 0moomom 0 0 0 0 0 0 E H 0 0 0 0 0 0 0 0 0 0 m 0 0 0 0 0 0 W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 d o 05 ao O M 00000000000 Z Z z z z Z Z Z Z Z Z Z Z z Z Z Z z 11111111111 5n 3333DDDDJDODDDD Ca 000000000000000000MMMMMMOMMMM WWWWWWWww z z z r r r r r r r r r r r r r r r r r r W W W W W W ® w O W W > > >> > > > > > > > » J J J J J J J J J 0, O W W N N M N N N N W W N W N N W N N W W W W W W W W W W W W W W W W W W W W W W W W W W J J J J J J J J J N W W Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z W W W N())COW W 0 0 0 0 0 W U< < < < < < Q < < O 0 0 0 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 12 2 W W W W W W W W W W W K a W M K K K W a K K K K K K W M W W W M M Cn W o t E >> > O O O O o O O O O O O O O O O O O O W W W W W W W W W W W W W W W W W W W W W W W W W W 5 5 5 5 5 1 III -s -- , n -� - - -» --)-) -) YYYYYYYY YYYYYYYYYYYYYYYYYYJJJJJJ � � � p 0° E - g0 d o 0 0 o o 0 0 0 O 0 0 0 0 o O 0 0 0 0 0 0 0 p O 0 0 0 0 0 0 0 0 0 O p 0 O 0 0 0 0 0 O O p O 0 0 0 0 0 0 0 0 0 0 v'i a o 1U J J J J J J J J J J J J J J J J J J J J J J J J J J J J J . .. . .J J J J J J J J J J J J J J J J J J J J .p W W W W W WI W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W Co 33333333333333333333333333333333333333333333333333333 Nrdg "I o000o000000000000000000000000000000000000000000000000000 no • N 00000000000000000000000000000000000000000000000000000000 > o O O o o O o o o n o o o o o O o O o o o o o o o o o oo m o O o o O O O W N o o m O O O O O O O O o O O 2 0 O O O o O O O 0 O N O O O O O O O o P o o O o o r, 0 O o m o 0 o O O r O O o V o O O O O O o O c LL O o O O O O O O O O 0 O O O O O O O O O O m O O O O O O O N O o O N O O O O O - o O O N O O O o O O O O O O O O LL O O P m A 00 C R A 0 V2 i a a, 9 0 0 0 o a e O O e v e e e e a N a o o 0 \o 0 o e N a a e e o o o e e e e e e e a e e e e e e a O m O N N N N N N m m m m O IO O O O 0 0 N N N N O O O O O 0 0 0 n r N N N N m O m m O n Lo C N N N mO Ef E % M N N N O O N N N N N M M M M O O N M M M M O N N N N O N N F w o o O O O O O O O O O O W o O O O O O O O O o P o o O O O OO Oo O O O O O O O O O Q o O O m O O O Q O O O O O O >�n _ 000000000000000000000 <0000000M000000000 < 0000000 < 00000000 9 ry0 O O O O o O 0 0 o t0 0 O O O O O O O O O M O O O O O Co 0 0 0 O O O O O O m O 0 N 0 0 0 0 0 0 0 0 0 0 0 O < 5 O O O o O o O O O O r O O O o 0 0 0 0 0 o o 0 0 O O o o W O O O m O o O o o O W O O O O O O O O O O O O O O OW a Or o ~ Co M m O MN N M> > N < m W a o K O 0 Q X 11 A N m m N N r O O O W O Q O m N m m P N P m N N O W m O m O m W m m O m a m m m 0 O N m 0 P o O O N O m 0 m t Z W P N m r W N N W o O r O O m M Q M O M N O m m m N V m m m 0 N N O r O n m E �.. 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m r N r N C M r N O O 0 O O 0 N • A w `o a F c o A o n A m y C n m O O O m m m W W W W m m m m m m m W O O O O O O O O m m vui W O W O O O O r W m m m owoio m m m m m m m m C 0 0 O m m m m N O O O Co m N O W W m O m O m m N m W m O 0 r W 0 O m 0 O 0 O M O O N 0 O O O O m m W O O O O M M O m m m 0 0 O O O P O O m O O O O O O O O O O r r r O O O O O O O m r r r O O O O O O O O r r r O O O O O O O O O O m r r r O O O O O O O O > Or Q C 00 0 m m m Q O M r r M W P M 0 N O O O m O M O Q N O NN P O m n O r 0 r m r N r m n n O O O m O N N M O P Q ` r O P r r P N M W r r P N N r r0 r N r P W O W 0 N O r N U m a a I m m m m I m m I I > > > > > > > > > > > OH > OOH>CH >OOH > OOH > ❑ H > OOH > OOH > O1 OH > OOH > OOH0U> 0111 0H > O1 0H > 00, H> OH C° N O I I N O x m O x x m O x x N O x N O x x m O x x N O x I m O x x O 0 x x N d O x I m O I I m O x x w O x m > om m m W W N n n r m m m W W W n n n n 0 O O W W r n n m m m m OO m W W W r r n n W m a O O 0 O O O O O 0 O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 rr N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N m N N N N N N N NOOOOOOOO N N N N N N N N CO O O O O 0 O M M M M M M M M M Q . . . . . . . . . . r 0 0 M M M M M o O Q o Q Q P P P P Q P P P m m m Q P Q Q Q o 0 o O O O O O O o n o m 0 0 O o O 0 0 0 0 n 0 o a o O O O O o O o O 0 0 0 O 0 O1 W W W W O W W W W W W W O W O W m m O O N m N m O O O N N m N N O N O O O O O O m N N N o N 0 0 0 0 0 m m m m m m O O m 0 O m O m m m m m O m m O m m m O m m m O m O m m O m m O m O m m m O O 0 m 0 m m m 0 O ExE -' r r H H H H H H H r r H H H H H H H H H H H H H H H H H H H H r H H H H H m O w W W W W W W W W w w z z z z z z z 2 z Z Z z z z z z 2 Z z z z z z z z z z 2 z Z z z z z z z z 0 0 0 =I W W W W W»»»» » � JJJJ > OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOzzz off J J m mmmmmmmmmm222M22222222M222222222222222222222 Q < Q < < x x x x x x x x x x x 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 w w w ¢o N N N m N 0 0 0 0 0 0 0 0 0 0 0 z z 2 Z Z z z z z z z 2 Z Z z z z z z Z Z Z Z Z z z z z z z z z z z 2 Z Z > > > >0 r 53355Oo0000000000000000000000000000000000000000000000000 0_ o a ~ 90 o c `m m 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 O 0 O 0 0 0 0 0 O O O O 0 0 0 O O 0 O 0 0 0 0 0 0 0 O O O O 0 O 0 0 0 U J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J 33333333333333333333333333333333333333333333333333333333 Fx .h ° A 00000000000c000000000OO000000000OOOo00OO0OOo00OOO0000000 mmo t000000000000000000000000000000000000000000000000000000000 >O o r o o O 00 00 o O O O O m o O O O O 00 N O o o O m O 00 0 0 0 0 0 V 0 0 W 0 000 m O O O O O O O M O o 0 2 o o m o o 0 O o o o o M o O O o O m O O P O O O N O O O O O O O M O O O O O O O O O O O OI O O o LL o 0 0 0 0 0 0 0 0 0 0 0 o m O O 0 O 0 0 p o o m o 0 o a O 0 0 0 0 0 0 r- a o O 0 0 O 0 0 0 0 0 0 0 0 0 N 0 0 0 LL OC 9 N m P M N r N d r 88 - m ryC m LL 'c t ., a .O O 0 0 0 N 0 N O O N N N O 0 ,00 01 0 0 0 r N N N N 0 O i0 m O O N 0 n m r ggggn` N N O O 0 0 N N 0 0 ggggggN N 0 m m O N 0 E i C + M M M M N m m N N N M N N M M M M m m N N N N M M N N M M m E V u F L Z Q U d O O N O 0000000000 0 0000000 0 O 00 O O 0000000 0 O CO n O m o o O Q 0 O O O 0 O O O m O O O > .n V0 ro 0 0 m 0 0 0 0 0 0 0 O O O M O 0 O 0 0 WOO r 0 0 0 m 0 0 0 0 0 000t0000000001 M NOON 0 0 0 Q O O O N 000 Q $ O o m o 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 o 0 0 0 o m o o 0 0 0 O O CJ moo vi o o O o 0 0 0 o O O o o O O w ' ydj s N o m m m N N N 0 j j N O "N r m Cr d O N r d M a O 0 Q N N e Q m o O P m P m m m m Q o Q Q m W P m P Q N N 0)0 m m m W r o M m N m O P 0 01 N m m m P n m O P Q E r m P N V M W N r r r m M m m W r r r W m r O m m r0 W Q m M r Q m N M O P m m V m W M N N r N O F M m W M Q " N m N m m W O M W m O r m 0 r m r M Q m m m m O e m O Q P M r M m r r M M N N n Q Q m m r r P 0 T N M N N W 0 0 m r O N m O r M 0 r W M m m r M l0 0 m O m 0 Q N O r M O V m e m m m O W 0 N V N Q r Q Q M N r V M M N N r o m P N m M r W O Q N_ m m m N M N V V m r M W M Q M V C OW r m N m O m N m m N r r N m r m O)O r m V O 0 d d N m N W N W V M M N O V t')m m M N N r V M P m 0)O)M M N W N r W V M N m P r m m m M m N 0 N r W V M m M m W N r W O m m N O r N M O r n N M m m r N m m N M M N N r m O n N r m m r m N M m m m O r N m M m N m O 0046a066666MOOM66066466M66666a4644664M6a64646666 0 O m O P O r M V V O r 17 r m V m V m r M r T r 0 Q W m O P m O r M V O r O m V W m W V m O r M m V O V N O d C ^ M N N N M r N M N r M r N M M N m M r M r r N r M r re D d V m OOi r r O V O T O VV r O O O 0 T o V r N M N O m 00 T N N O V O T T O 0 m N O O N O 0 N N r 0 V O O T T m O r A m r r P m V O M r P r P Q M M m N T r Q N r m W 0 17 O T O T m N O m P N P r r W O m r P ZNOOrNNMNOMOrNNNONNOrtMOMNrNNOMNMOONNtNNOMMttOMONrNrONONN d r M r O N O rr M ' N r M r r W N W m T V r O m N O r r O N N O O m M N N r NN m r 0 V M N& M P O r r ONV > 2 LL m C ... nnm `oi )n '�O MMf00)o vi i i OCO rOO fl 0)ii im m0) n f NNmm00MMMMm`oi0)fl mCD C')0`vi oi i T ` V P P P P 0 W W N V 0 0 0 N N N Q P 0 W W N N N N e V Q P 0 0 W W V Q N N N N P P 0 0 0 O N n P Q Q W m O LL - 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'aa Ko: Km wccK 0000000aa '-°>O W W > > > n O O 7 >> > > > 7 > > W W W W W W W W W W W W W W W W g g g g g S 5 g g g g J O o 0 0 o O O 0r zzzzzzzzzzzzzzzzzzaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaarcaaaaaa m m° E a 0 -o0 9 10 `c 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 O 0 O 0 0 0 0 O 0 0 0 0 0 J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J J. ... . .. . 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N M r O M V 0 M O O O r r 0. 0 O 0. 0 O r M r N r 0 O O y I 0 H N I M V LA tO I N W 01 O H N M V LA t0 NCOMOIHNM "1 N M V LA t0 N m Ol H H H H H H H H H H N N N N N N N N N N M M M M N ri 00 V 0 O O O M N O 01 N CO V N Z N ._-t in V O i U5 N ti N ., to 0 CO a Mn: 0q • N O m VT N iA e-1 M N In 00 N to 0 0 0 0 0 O O O O O ✓ v O N N J (-4 01 V/ M N tn. N to t0 ? N VT to VT 0 0 0 0 0 O O O O O ✓ to O t0 CO ri Y N O 0 00 c 0) 00 ✓ ti Cr) to ti to M en CO N M V O V M N lD N c-4 lD N N to N N 01 01 O H N Z V} e. in in in 2 CO CO CO to H O CO to I� mm0 _ M m to 0N) 0O O O O ON O O O O O_.N ^.,.W w C M n',. K D Z V M O N to 0) U) 0)'. 00000 000C) 0 OOO 0i0 0 0 0 0) '.0)l4 V to r. 0. 0) 00 N. tn N • e,,MEA to 00000 O 0 0 0 1 0 N. 47'r M'. < M tn en' 'I' e 00 co N, 01 co wl Z 1 16 m W▪ 'W ,.Z 0. N- NN- N 0 0 0 0 CO NN- en OCONWN M 1n M to 00 m CO M M N M N o a a a m CO 0) 0) 0) 0.0 0 0 0' 0' 0 0 NNNN < CO N 0. 0 ✓ O O N r',, V'. 0 r 0 V to CO N 00 m to m M m DIRECTV VIA CERTIFIED MAIL December 11, 2009 Weld County Assessor 1400 N. 17th Avenue Greeley, CO 80631 Re: DIRECTV, Inc.—Petition for Abatement or Refund of Taxes 2007, 2008 &2009 Personal Property Tax Dear Assessor: Attached are DIRECTV's Petition for Abatement or Refund of Taxes for tax years 2007, 2008 and 2009 (Business Personal Property Tax). If you have any questions regarding the above, please call me at 310-964-0755. As a record for our files, please sign this letter below and return it in the postage paid envelope provided. Very tru y yours, Sam C. g Director,Taxes DIRECTV Group, Inc. Enclosure(s): Sign: Date: 2 2 3 0 East Imperial Hwy El Segundo , CA 9 0 2 4 5 Phone 310. 535 .5000 A Unit of The GIRECIV Group. Inc. G\ \ r- C J Io / \ ^\ \ » ( :'? 44, ir ' % 9§ % ( � a _ © 2 ® Illf . \ \ 9 isk \ it\ 77 / _ / } 0 CO eo in \ 0 N $\ 03 R « / E oz Os _lom0 ) g2ER ..etrin : 2 m \ � � U, )/2 \ _ � e ;! \( W !: / 1.0 E \ rill » \ \ \ S \ Firm Delivery Receipt IIII 11111111 11111 1 1 1 1 1 1 II III II I I 5103 OSHN B034 9344 1611 CTY C0MM 758 Article Number Article Number 1 70080150000050536592 2 70090080000067206991 3 70090080000067207004 4 70090960000083172505 5 70090960000083175476 / '/ l jtor r( � li1 Page: 1 of 1 Record Recipient's Postmark of0efvery.0ffice Date Printed: 12/17/2009 Signature on PS Form 3849 Time Printed:08:18 ` =' DEC 1 7 2009 Corresponding PS Form 3849 Number: c� 1 -'' 3 63 �/ 3 to/761 PS Form 3883-A (it CLERK TO THE BOARD PHONE (970) 336-7215, EXT. 0242 FAX: (970) 352-0242 P.O. BOX 758 1111 GREELEY, COLORADO 80632 k COLORADO March 25, 2010 DirecTV, Inc. CA/LA2/A130 2250 East Imperial Highway El Segundo, CA 90245 RE: SCHEDULE NUMBERS: See Attached Lists for 2007, 2008 and 2009 Dear Property Owners: This is to advise you that the Weld County Board of Commissioners will hear your petitions for abatement or refund of taxes on the property described as: personal property"Various Locations" for Tax Years 2007, 2008 and 2009. The meeting is scheduled for May 10, 2010, at 9:00 a.m., in the First Floor Meeting Room, Weld County Centennial Center, 915 10th Street, Greeley, Colorado. The Assessor is recommending that the Board approve your petitions. You are not required to be present at this hearing, however, this is your opportunity to have your position heard, especially if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have any questions concerning this matter, please do not hesitate to contact Esther Gesick at (970) 336-7215, extension 4226. Sincerely, Esther E. Gesick Deputy Clerk to the Board cc: Assessor Hello